目前我国的房地产税主要集中在转让环节,保有环节税负较少,而国际上的做法主要是在保有环节上征收房地产税。征收房地产税首先要确定税基,税基评估方法是确定税基的关键。国外对房地产税基评估问题的研究起步较早,在评估方法上以批量评估法为主,对我国相应研究和工作有一定的借鉴意义。 At present, China’s real estate tax is mainly concentrated in the transfer of links, less tax-holding part, while the international practice is mainly in the collection of real estate tax levy. First of all, to impose real estate tax tax base, tax base assessment method is the key to determining the tax base. The research on real estate tax base evaluation in other countries started earlier, and the method of batch assessment was the main method in the assessment method, which has certain reference significance to China’s corresponding research and work.